Thuisverpleging BAS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Thuisverpleging BAS
Largest movements
- Cash +€23,903
up €23,903 (+103.4%), from €23,125 to €47,028
mainly Other debts (+€121,560) and Net result for the year (+€55,056)
- Tangible fixed assets -€9,979
down €9,979 (-5.0%), from €198,044 to €188,064
of which Land and buildings: -€10,613
- Intangible fixed assets -€5,000
down €5,000 (-94.6%), from €5,288 to €288
- Other debts +€121,560
up €121,560 (+303.3%), from €40,079 to €161,639
- Reserves -€106,583
down €106,583 (-47.8%), from €222,773 to €116,190
- Debts after one year -€9,743
down €9,743 (-9.0%), from €108,082 to €98,338
- Gross operating margin -€6,753
down €6,753 (-5.7%), from €118,540 to €111,787
- Financial income +€3,783
up €3,783 (+84.0%), from €4,502 to €8,286
- Other operating charges -€1,955
down €1,955 (-38.2%), from €5,114 to €3,158
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €431,019 | €437,911 | +€6,892 | +1.6% |
| Fixed assets | 21/28 | €203,631 | €188,652 | -€14,979 | -7.4% |
| Intangible fixed assets | 21 | €5,288 | €288 | -€5,000 | -94.6% |
| Tangible fixed assets | 22/27 | €198,044 | €188,064 | -€9,979 | -5.0% |
| Land and buildings | 22 | €177,143 | €166,529 | -€10,613 | -6.0% |
| Plant, machinery and equipment | 23 | €11,462 | €8,085 | -€3,377 | -29.5% |
| Furniture and vehicles | 24 | €9,439 | €13,450 | +€4,011 | +42.5% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €227,388 | €249,259 | +€21,872 | +9.6% |
| Amounts receivable after more than one year | 29 | €85,000 | €85,000 | = | 0.0% |
| Other amounts receivable | 291 | €85,000 | €85,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €95,461 | €95,739 | +€277 | +0.3% |
| Trade receivables | 40 | €3,775 | €7,660 | +€3,886 | +102.9% |
| Other amounts receivable | 41 | €91,687 | €88,078 | -€3,608 | -3.9% |
| Cash at bank and in hand | 54/58 | €23,125 | €47,028 | +€23,903 | +103.4% |
| Deferred charges and accrued income | 490/1 | €23,802 | €21,493 | -€2,309 | -9.7% |
| Total equity and liabilities | 10/49 | €431,019 | €437,911 | +€6,892 | +1.6% |
| Equity | 10/15 | €235,173 | €128,590 | -€106,583 | -45.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €222,773 | €116,190 | -€106,583 | -47.8% |
| Distributable reserves | 133 | €222,773 | €116,190 | -€106,583 | -47.8% |
| Amounts payable | 17/49 | €195,846 | €309,321 | +€113,475 | +57.9% |
| Amounts payable after more than one year | 17 | €108,082 | €98,338 | -€9,743 | -9.0% |
| Financial debts | 170/4 | €108,082 | €98,338 | -€9,743 | -9.0% |
| Amounts payable within one year | 42/48 | €83,687 | €206,917 | +€123,230 | +147.3% |
| Current portion of amounts payable after more than one year | 42 | €9,649 | €9,743 | +€94 | +1.0% |
| Trade debts | 44 | €2,337 | €5,423 | +€3,086 | +132.0% |
| Suppliers | 440/4 | €2,337 | €5,423 | +€3,086 | +132.0% |
| Taxes, remuneration and social security | 45 | €31,621 | €30,111 | -€1,510 | -4.8% |
| Taxes | 450/3 | €31,621 | €30,111 | -€1,510 | -4.8% |
| Other amounts payable | 47/48 | €40,079 | €161,639 | +€121,560 | +303.3% |
| Accrued charges and deferred income | 492/3 | €4,077 | €4,066 | -€12 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,209 | €23,678 | -€530 | -2.2% |
| Other operating charges | 640/8 | €5,114 | €3,158 | -€1,955 | -38.2% |
| Non-recurring operating charges | 66A | €72 | - | -€72 | |
| Gross operating margin | 9900 | €118,540 | €111,787 | -€6,753 | -5.7% |
| Operating profit (loss) | 9901 | €89,145 | €84,950 | -€4,195 | -4.7% |
| Financial income | 75/76B | €4,502 | €8,286 | +€3,783 | +84.0% |
| Recurring financial income | 75 | €4,502 | €8,286 | +€3,783 | +84.0% |
| Financial charges | 65/66B | €7,513 | €8,069 | +€556 | +7.4% |
| Recurring financial charges | 65 | €7,513 | €8,069 | +€556 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €86,135 | €85,167 | -€968 | -1.1% |
| Income taxes | 67/77 | €30,071 | €30,111 | +€40 | +0.1% |
| Profit (loss) for the period | 9904 | €56,064 | €55,056 | -€1,008 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,064 | €55,056 | -€1,008 | -1.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.